Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 5

5 .         Contracts prescribed for the definition of wages

                An amount is wages for the purposes of clause 2(1)(e) in the Glossary to the Act if the amount is paid or payable under a contract made between a ship or boat builder and another party for the procurement of the services of persons to provide solely or mainly labour for all or any of the design, construction, fit-out or maintenance of a ship or boat.



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